Where is my tax number? If you are thinking about your tax number, you may be busy completing your e-filing or tax return? Your tax number should be printed on your tax return already! But if you need your tax number for correspondence or to provide to your tax consultant, tax practitioner, financial consultant or …

If you need to register for tax, confused or uninformed, we will have no problem in providing you with the information you require in order to make everything easier for you. If you need to register for tax, follow these instructions to complete your registration: You will need to complete the IT 77 form which …

An individual is personally liable to register as a taxpayer for personal income tax with the Receiver of Revenue in whose area he she resides. The request may be made in person or in writing. WHEN MUST A TAX RETURN BE SUBMITTED? A taxpayer is required to submit an income tax return if he she …

In a recently published Special Board decision the Commissioners practice note was challenged. Practice note number 31 reads as follows To qualify as a deduction in terms of section 11(a) of the Income Tax Act ( the Act ) expenditure must be incurred in the carrying on of any trade as defined in section 1 …

Independent Subcontractors and PAYE. The Building Industries Federation of South Africa has a standard contract for subcontracts. This standard contract contains the following clauses: The contractor shall pay to the subcontractor the sum or sums and at the interval agreed upon for work properly done. When payments are made periodically the amount shall be determined …

Depending on your age and how much income or money you have earned in the year you may or may not have to submit a tax return. So, do you have to submit a tax return? If you are under the age of 65 and you earn MORE than R67 111 between 1 March 2013 …

Deur HA Coetzee GR(SA) H Dip Belastingreg MCom DCompt voormalige hoogleraar by RAU Synopsis The Receiver of Revenue has tried unsuccessfully to add an objective factor to the interpretation of a farmer for the purposes of the Income Tax Act (the Act). His reasoning was that farming like any other venture must have a prospect …